207. Exemption from Tax, Cess, etc.

  1. The following buildings and lands shall be exempt from the tax, cess or duty leviable under section 200, namely: -
    1. Places set apart for public worship, and either actually so used or used for no other purposes.
    2. choultries for the occupation of which no rent is charged and choultries where the rent charged for the occupation is used exclusively for charitable purpose;
    3. 154[Buildings including hostels under the ownership and use of educational institutions recognised by Government, public buildings used for charitable purposes of providing
      shelter to destitutes and animals and libraries and playground open to public.]
    4. such ancient monuments protected under the law relating to the protection of ancient monuments for the time being in force, or parts thereof as are not used as residential quarters or as public offices;
    5. burial and burning grounds;
    6. building or land belonging to the Panchayats; and
    7. such property of the Government not being buildings as may from time to time, be notified by the Government in the Gazette.
    8. 155[building with mud walls or roofs thatched with leaves or lightweight sheets and having a plinth area of less than 20 sq.metres;
      1. Residential building constructed by a person, who belongs to an economically weaker section, using Government subsidy and having a plinth area of less than twenty sq.metres.
        Explanation. - The exemption under this section shall not be given to buildings and lands for which the owners realise rent and to residential houses appertaining to schools and colleges but not hostels and residential buildings attached to libraries.]
      2. The Government and with sanction of Government, a village panchayat may exempt any person or class of persons wholly or in part from the payment of any tax, cess or duty to which he or they may otherwise be liable under the provisions of this Act. But nothing in this section shall be deemed to authorise the exemption of any, person solely on the ground that he is a member of the Panchayat.
        Explanation. - In this section, ‘person’ includes an institution, firm, company or corporation.

154Inserted by Act 13 of 1999.
155Substituted by Act 13 of 1999.